Why do management principles not have complete rigidity?

Correct answer: Because they are affected by people and situations

Management principles lack complete rigidity because management deals with people and changing situations rather than identical mechanical units. Employees differ in ability, motivation and response, while markets, technology, resources and organisational objectives may also change. A principle therefore provides a broad framework that must be adjusted to the facts of a case. Option A is correct because it identifies both major sources of variation. Option B is false because principles remain useful guides. Option C wrongly compares them with exact machine formulas, and option D confuses them with tax regulations. Flexibility allows managers to apply the same underlying idea appropriately in different circumstances.